Article Per Year (5 Year)
p-Index From 2021 - 2026
4.626
P-Index
This Author published in this journals
All Journal Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Manajemen Strategi dan Aplikasi Bisnis AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Kajian Akuntansi JURNAL MUTIARA AKUNTANSI Jurnal Riset Terapan Akuntansi JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Journal of Accounting and Finance Management (JAFM) Jurnal Riset Manajemen dan Ekonomi Jurnal Akuntansi, Keuangan dan Perpajakan MIMBAR : Jurnal Sosial dan Pembangunan Kajian Akuntansi Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Napitupulu, Ilham Hidayah
Politeknik Negeri Medan
Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 36 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 36 Documents
Search

 1   2   3   4 
Pengaruh Harga dan Promosi terhadap Kepuasan Pelanggan Gojek M. Alfitra Salam; Ilham Hidayah Napitupulu; Erwinsyah Simanungkalit; Harris Pinagaran Nst; Aulia Benazira
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 2 No. 4 (2024): Oktober : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v2i4.2460

Abstract

This study aims to analyze the influence of price and promotion on Gojek customer satisfaction among students of the Business Administration Department at the State Polytechnic of Medan. This research uses a quantitative method with data collection through questionnaires, involving 101 respondents who are students of the Business Administration Department at the State Polytechnic of Medan and users of Gojek services. The data analysis technique used in this research is multiple linear regression analysis. The results show that price and promotion have a positive and significant impact on customer satisfaction. This means that the better the price and promotion offered by Gojek, the higher the level of customer satisfaction. These findings imply that Gojek management needs to continually pay attention to pricing and promotional strategies to improve customer satisfaction, especially among students.
THE EFFECTIVENESS OF INTERNAL AUDIT IN IMPROVING GOOD UNIVERSITY GOVERNANCE AT THE UNIVERSITY OF NORTH SUMATERA Nasution, Hasnah Juniarni; Deliana, Deliana; Napitupulu, Ilham Hidayah
Kajian Akuntansi Vol. 25 No. 1 (2024): March 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i1.3346

Abstract

The effectiveness of internal audit is needed to realize good university governance because in internal audit there is a mechanism to ensure that the management carried out by the institution is effective and in accordance with good governance. Good governanceis the foundation for creating a healthy institution and one of the keys to successful institutional management. Knowing the level of internal audit effectiveness, the implementation of university governance, and how internal audit effectiveness realizes the implementation of good university governance at the University of North Sumatera is the purpose of this research. This research uses a descriptive quantitative method with data collection techniques by distributing questionnaires and interviewing key informants. The data analysis technique used is descriptive analysis. The results showed that the effectiveness of internal audit and the implementation of university governance were in the effective or good category. If internal audits are effective, then university governance will be good. University governance can run well if internal audits are effective. Keywords    : Internal audit effectiveness, Good university governance, University governance.
THE INFLUENCE OF COMPETENCE, INDEPENDENCE AND MOTIVATION ON APIP AUDIT QUALITY AT THE NORTH SUMATERA PROVINCIAL INSPECTORATE Rihaney, Nine; Deliana, Deliana; Napitupulu, Ilham Hidayah
Kajian Akuntansi Vol. 25 No. 1 (2024): March 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i1.3407

Abstract

Public demands for clean and KKN-free governance require the implementation of good supervisory functions by auditors over the implementation of government. Good government financial management must also be supported by good audit quality. Because if the quality of the audit is low, it is likely to provide leeway to make deviations use the budget. This study aims to (1) test the effect of auditor competence on audit quality, (2) test the effect of auditor independence on audit quality, (3) test the effect of auditor motivation on audit quality. The object of this research is at the North Sumatera Provincial Inspectorate Office. The sample in this study was 37 (Thirty-Seven) Auditors and Supervisors at the North Sumatera Provincial Inspectorate Office. Data collection is implemented by means of questionnaire method. The research method used is Partial Least Square (PLS) analysis using the Smart PLS 4.0 application. The results of this study show that (1) auditor competence has a positive effect on audit quality, (2) auditor independence has a positive effect on audit quality (3) auditor motivation has a positive effect on audit quality. Keywords     : Competence, Motivation, Independence, Audit Quality.
The Quality of Information System Applications and Service Quality Increases Customer Satisfaction Napitupulu, Ilham Hidayah; Rima Rachmawati; Rini Lestari
MIMBAR : Jurnal Sosial dan Pembangunan Volume 39, No. 1, (June 2023) [Accredited Sinta 2, No 10/E/KPT/2019]
Publisher : UPT Publikasi Ilmiah (Universitas Islam Bandung)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/mimbar.v39i1.2261

Abstract

Abstract. This paper examines the quality of service and the quality of online motorcycle taxi system applications that can affect consumer satisfaction during the Covid-19 pandemic. This research is the development of the TAM concept that provides hope, and can help to predict user attitudes and acceptance of information system technology. The user's perception of the application system depends on the quality of the information system available, where the quality measures of the online application system are Reliability, Flexibility, Security, Easy to use, Privacy, Accessibility. This research is a survey research using a questionnaire as a source of processed data. Determination of the research sample using justment sampling. Questionnaires were distributed to respondents using the online motorcycle taxi application, in this case GOJEK, as many as 340 respondents. Research data were analyzed using multiple linear regression with SPSS tools. The results of the study explain that only flexibility has no effect on customer satisfaction, while service quality, Reliability, Security, Easy to use, Privacy, Accessibility have an effect on customer satisfaction. Using the TAM concept, online motorcycle taxi providers can retain old customers and find new customers by conducting surveys at certain periods of online motorcycle taxi users' consumers.
Analisis Penerimaan Pendapatan Asli Daerah (PAD) Ditinjau Dari Kontribusi PAD, Elastisitas PAD dan Kinerja Pajak Daerah Pada Pemerintah Kota Sibolga Jonni Parulian, Riatno; Deliana, Deliana; Hidayah Napitupulu, Ilham
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.773

Abstract

This study aims to analyze the contribution of local revenue, the elasticity of local revenue and the performance of local taxes in the Sibolga City government. Local Own Revenue is the right of the local government which is recognized as an increase in the value of net assets obtained from local taxes, local levies, the results of the management of separated local assets and other legitimate local revenue. This research was tested on the sibolga city local government in 2018-2022. The data analysis technique used in this research is descriptive and quantitative analysis. The results of the analysis show that the contribution of local revenue tends to be unfavorable, the elasticity of local revenue tends to be elastic to gross regional domestic product and the performance of local taxes tends to be very effective.
Analisis Kondisi Keuangan Pemerintah Kota Sibolga Tahun 2018-2022 Frans Marhuasa Simamora, Arne; Deliana, Deliana; Hidayah Napitupulu, Ilham
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.799

Abstract

This research was aimed to know financial condition of government Sibolga for the years 2018-2022 from efficiency of PAD ratio, effectiveness of PAD ratio, expenditure compatibility ratio and Financial Dependency Ratio. The research used is analitical descriptive. The data collection techniques used in this research were field research and library research. Descriptive and ratio analysis was used to appraise efficiency of PAD ratio, effectiveness of PAD ratio, , expenditure compatibility ratio and Financial Dependency Ratio. The result of this research pointed that (1) efficiency of PAD ratio of Sibolga for each year was 1,59% in average which mean efficiency of PAD was already efficient. (2) The Government of Sibolga is still less effective in managing PAD with an average effectiveness ratio of 76.20%. (3) the highest ratio results from operating expenditures is 85,89% in 2021 and the lowest ratio in 2018 is 77,58%. The highest ratio of capital expenditures to the total expenditure is 22,39% in 2018 and the lowest ratio in 2019 is 14,04%. The Government of Sibolga still prioritizes operational expenditure compared to capital expenditure.(4) Financial Dependency Ratio of Sibolga government during 2018-2022 is 83.88% categorized very high, this condition shows the dependency level of Sibolga Goeverment is very high to the central government.
Analisis Pengelolaan Barang Milik Daerah Kota Sibolga Lubis, Musliadi; Deliana, Deliana; Hidayah Napitupulu, Ilham
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.800

Abstract

This study aims to analyze the management of regional assets in the City of Sibolga, identify the challenges faced in the management process, and determine the steps that need to be taken to ensure more orderly asset administration. The operationalization of the variables in this study is based on the management of regional assets according to Minister of Finance Decree (KMK) Number 288/KMK.06/2023. Data collected using interviews, observations, and documentation, with key informants including the Head of the Agency, Head of Budgeting Division, Head of Assets Division, and Head of Treasury and Accounting Division. The qualitative data management technique follows the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing and verification. The findings indicate that the management of regional assets in Sibolga City faces various challenges such as inaccurate asset data, lack of supervision and control, suboptimal coordination between OPDs, and insufficient asset security and maintenance. To address these issues, it is recommended that the Sibolga City Government enhance human resource capacity, develop an integrated asset management information system, optimize the budget for asset maintenance and security, and improve supervision and control over the use of fixed assets
STRATEGI PENGELOLAAN PAJAK DAERAH DALAM UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA SIBOLGA Lerinda M. Sagala; Ilham Hidayah Napitupulu; Nurlinda Nurlinda
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12386

Abstract

Penelitian ini bertujuan untuk menganalisis strategi optimal dalam meningkatkan Pendapatan Asli Daerah (PAD) Kota Sibolga melalui pengelolaan pajak daerah. Berdasarkan latar belakang bahwa kontribusi rata-rata pajak terhadap PAD Kota Sibolga masih di bawah 10%, penelitian ini menekankan pentingnya sektor pajak sebagai sumber pendapatan vital untuk pembangunan dan kesejahteraan masyarakat. Penelitian ini menggunakan metode deskriptif kualitatif dengan metode pengumpulan data melalui wawancara dan metode analisis data dengan analisis SWOT dan PEST. Hasil analisis SWOT menunjukkan bahwa strategi yang optimal memanfaatkan kekuatan dan peluang yang ada, dengan bobot tertinggi 1,44 berdasarkan interaksi IFAS dan EFAS. Strategi utama meliputi pemanfaatan regulasi seperti Undang-Undang No. 1 Tahun 2022 dan Perda Kota Sibolga No. 1 Tahun 2024, penerapan Sistem Informasi Pengelolaan Pajak Daerah (SIMPATDA) dan teknologi Tapping Box untuk efisiensi pemantauan pajak, serta pengadaan pelatihan berkelanjutan bagi pegawai untuk meningkatkan keterampilan teknologi informasi. Hasil analisis PEST menyoroti tiga area penting: (1) Meningkatkan kesadaran dan kepatuhan pajak melalui sosialisasi yang efektif, (2) Mengadopsi teknologi informasi canggih dan memastikan pelatihan berkelanjutan bagi pegawai, dan (3) Memastikan stabilitas kebijakan dengan koordinasi terus-menerus dengan pemerintah pusat. Temuan ini menekankan bahwa strategi yang tepat dan berkelanjutan dapat meningkatkan kemandirian fiskal dan memperkuat keuangan daerah, mendukung pembangunan infrastruktur dan pelayanan publik.
ANALISIS PROYEKSI DAN OPTIMALISASI KEUNGGULAN PAJAK DAERAH SEBAGAI SUMBER PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) PEMERINTAH KOTA SIBOLGA Nurmasriani Damanik; Deliana Deliana; Ilham Hidayah Napitupulu
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12398

Abstract

Penelitian ini dilatarbelakangi oleh rendahnya kontribusi PAD terhadap pendapatan daerah Kota Sibolga yang salah satunya berasal dari penerimaan pajak daerah, dimana porsi target setiap jenis pajak daerah terhadap target keseluruhan pajak masih kecil. Hal ini menyebabkan realisasi pajak daerah per jenis pajak selalu positif setiap tahun. Tujuan penelitian ini adalah untuk mengetahui bagaimana proyeksi dan keunggulan pajak guna penetapan target pajak daerah agar meningkatkan penerimaan pajak daerah secara rill dan berimbas pada peningkatan PAD Kota Sibolga. Penelitian ini dilakukan di Organisasi Perangkat Daerah Pemerintah Kota Sibolga dengan sumber data yang berasal dari Laporan Realisasi Anggaran yang didapat dari Badan Pengelolaan Keuangan Pendapatan dan Aset Daerah (BPKPAD) Kota Sibolga. Periode penelitian ini adalah sebanyak 5 tahun, yang meneliti penerimaan pajak di 4 kecamatan di Kota Sibolga. Penelitian ini memproyeksikan penerimaan pajak Kota Sibolga selama 5 tahun kedepan. Penelitian ini menggunakan analisis proyeksi dengan metode least square sedangkan pada analisis keunggulan menggunakan nilai RQ-Tax. Hasil penelitian menunjukkan bahwa terdapat jenis pajak yang diproyeksikan tumbuh yakni Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P-2) dengan kenaikan rata – rata 1,23%, Pajak atas Barang dan Jasa Tertentu atas Penjualan Makanan dan Minuman dengan kenaikan rata – rata 3,05%, dan Pajak atas Barang dan Jasa Tertentu atas Jasa Parkir dengan kenaikan 9,48%. Sedangkan untuk Pajak atas Barang dan Jasa Tertentu atas Jasa Perhotelan diproyeksikan menurun dengan rata – rata sebesar 4,96%, Pajak atas Barang dan Jasa Tertentu atas Jasa Kesenian dan Hiburan menurun dengan rata – rata sebesar 15,17%. Dan Pajak Reklame diproyeksikan menurun dengan rata – rata sebesar 6,72%. Sedangkan, berdasarkan analisis keunggulan tidak terdapat pajak yang unggul di Kota Sibolga selama tahun 2018 – 2022, dikarenakan seluruh jenis pajak di masing – masing kecamatan memiliki nilai RQ-Tax dibawah nilai 1.
Pengaruh Mekanisme Good Corporate Governance, Ukuran Perusahaan, Dan Leverage Terhadap Manajemen Laba Hutagaol, Raihanah; Napitupulu, Ilham Hidayah
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 7, No 2: Vol 7 No 2
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v7i2.21367

Abstract

Tujuan Penelitian: Tujuan penelitian ini berfokus dalam menyelidiki hubungan serta pengaruh mekanisme good corporate governance, ukuran perusahaan, dan leverage terhadap manajemen laba. Spesifikasi mekanisme good corporate governance terkhusus penelitian ini adalah kepemilikan institusional, kepemilikan manajerial, komisaris independen dan komite audit.Metode Penelitian: Penelitian ini menerapkan teknik purposive sampling guna meneliti 27 perusahaan BUMN (tercatat dalam Bursa Efek Indonesia antara tahun 2019 dan 2023), dengan 14 perusahaan menjadi sampel akhir. Untuk menganalisis data, digunakan analisis regresi berganda.Originalitas: Pada penelitian sebelumnya memiliki persamaan pada variabel dependennya yaitu manajemen laba, sedangkan untuk pembaruannya adalah penambahan proksi variabel good corporate governance beserta jenis perusahaan yang diteliti.Hasil Penelitian: Hasil analisis mengungkapkan ternyata Kepemilikan institusional, Komisaris independen dan Ukuran Perusahaan tidak memiliki pengaruh kepada manajemen laba, Kepemilikan manajerial dan Komite Audit berkorelasi negatif secara signifikan dengan manajemen laba, Leverage berkorelasi positif secara signifikan dengan manajemen laba.Implikasi: Penelitian ini bertujuan untuk mendidik para profesional bisnis tentang pentingnya praktik good corporate governance ketika menyajikan laporan keuangan perusahaan dengan tahapan yang dapat dipercaya dan penuh tanggung jawab, yang pada gilirannya meningkatkan persepsi publik terhadap perusahaan. Research Objectives: The objective of this research is to investigate the impact of good corporate governance mechanisms, firm size, and leverage on earnings management. Among the good corporate governance mechanisms in use are: institutional ownership, managerial ownership, independent commissioners and audit committees. Research Method: 27 state-owned companie that were listed on the Indonesia Stock Exchange between 2019 and 2023 made up the population of this study. Through a purposive sampling technique, a final sample of 14 companies was obtained. The data analysis method uses multiple regression analysis.Originality: Previous research had similarities in the dependent variable, namely earnings management, while the update is the addition of a proxy for the good corporate governance variable along with the type of company studied.Research Results: The analysis's findings declare that: Institutional ownership, independent commissioners and company size have no impact on earnings management; Managerial ownership and the Audit Committee have negative significative impact with earnings management; Leverage has positive significative impact with earnings management.Implications: The study aims to educate business professionals on the significance of good corporate governance practices in maintaining honest and transparent financial reporting, which in turn improves the public's perception of the company.
Co-Authors Ahdad Alwi Tegar Nasution Akmal Hidayat Akmal Hidayat Akmal Hidayat Ardiani, Irma Ariama Susanti Ariama Susanti Aulia Benazira Chairunnisa Arfanni Cut Nizma Dalimunthe, Muhammad Azmii DELIANA DELIANA Deliana, Deliana Desfrida, Mardelia Diena Fadhilah, Diena Dina Arfianti Siregar Doddy Chandra Banjarnahor Endang Kurniati Endang Kurniati Fatimah Azzahra Frans Marhuasa Simamora, Arne Gultom, Reni Gultom, Selfi Afriani Harris Pinagaran Nst HERU PRANOTO Hutagaol, Raihanah Iratika Tambunan Jonni Parulian, Riatno Juneva Kastarina Tarigan Khairini Melinda Khanti Listya Laoly, Yulifati Lerinda M. Sagala Lovhian Simamora Lubis, Musliadi M. Alfitra Salam M. Rikwan E.S. Manik Muhammad Azmii Dalimunthe Muhammad Hafiz Muhammad Hafiz Nasution, Hasnah Juniarni Nofianna, Siti Asnida Nurlinda Nurlinda Nurlinda, Nurlinda Nurmasriani Damanik Ossy Afrielza Putri Amalia Sari Rihaney, Nine Rima Rachmawati Rima Rachmawati RINI INDAHWATI Rini Lestari Rini Lestari Rizki Syahputra Safrida, Eli Salsabillah, Ananda Sari, Fitri Widya Sari, Putri Amalia Sarjianto, Sarjianto Sibarani, Pirma Sihaloho, Alberty Christina Silaban, Dewi Hariani Simanungkalit, Erwinsyah Siregar, Putri Fadhilah Sitopu, Chintya Lauren Situngkir , Anggiat Situngkir, Anggiat Sri Fitria Jayusman Sugeng Santoso Suryanto Suryanto Suryanto Suryanto Susilawati , Susilawati Syahputra, Rizki Syuhada, Putri T. Nurdin Rizki Tasya Adella Lintang